https://www.taxtmi.com/highlights?id=54712 Refund of service tax - SEZ unit - Admittedly, appellant have paid the service tax under reverse charge and produced the challan, and further they have rightly discharged the service tax as recipient of service in terms of 2nd proviso to Rule 7 of the Point of Taxation Rules. Further, there is no such essential condition of payment of amount to the service provider - Refund allowed - AT en-us Fri, 11 Sep 2020 11:50:52 +0530 Fri, 11 Sep 2020 11:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54712 Refund of service tax - SEZ unit - Admittedly, appellant have paid the service tax under reverse charge and produced the challan, and further they have rightly discharged the service tax as recipient of service in terms of 2nd proviso to Rule 7 of the Point of Taxation Rules. Further, there is no such essential condition of payment of amount to the service provider - Refund allowed - AT Highlights Service Tax Fri, 11 Sep 2020 11:50:52 +0530 https://www.taxtmi.com/highlights?id=54712